Regulation 7 Amendments to the principal Regulations

For regulation 16^f1 substitute—

“Overpayment of supplement to be treated as unpaid tax

16.

Where the Board have made an overpayment under section 38 of the Finance Act 2000 to an approved agent, the amount of that overpayment may be assessed and recovered as if it were an amount of unpaid tax for the purposes of the Taxes Acts.”.